While auditing accounts payable of Gordon Ltd, the junior auditor has:

1. selected a sample of accounts payable from the year-end accounts payable ledger and vouched for each accounts payable balance to selected invoices and subsequent cash payments

2. agreed on the total of the accounts payable ledger to the trial balance and general ledger

Required

a. which audit assertion in each of the procedures performed by the audit assistant was directed towards?

b. identify the assertions that you believe the audit assistant should perform further testing on. Ignore disclosure issues.

c. in relation to the assertions identified in (b), what additional audit procedures would you advise the junior auditor to perform in order to gather sufficient appropriate audit evidence?